Key points
ACRA's directory compares public accounting firms, accounting LLPs and public accounting corporations. It then provides a dedicated setup route for each structure. Existing entities can also review the separate guidance on applying for PAE status rather than assuming an ordinary business registration already authorises public accountancy services.
Planning your next steps
The directory additionally links to corporate service provider requirements, which depend on the services a PAE carries out. For planning, choose the intended structure first, check its professional ownership and management conditions, and then follow its filing guidance. The linked pages supply the operative requirements; this overview does not merge the different entity types or their approval processes.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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